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HMRC internal manual

Compliance Handbook

Agent operational guidance: dishonest tax agents: publishing details of dishonest conduct: authorising decisions about publication

When an individual and, in certain circumstances, an organisation have been told that you are considering publishing details about them they can make representations to you, see CH186150.

In making your decision about whether to publish, and what details to publish, you must consider carefully any representations you receive. These representations might influence your decision as to what details or information to publish, or, whether to publish details at all.

Whatever decision you come to you must prepare a report setting out

  • whether you intend to publish the individual’s details or not
  • if you intend to publish the individual’s details

    • the details you intend to publish
    • that the time limit for starting publication has not expired, see CH186160 
  • if you intend to publish information about an organisation

    • the information you intend to publish
    • the reasons why it should be published
  • if you do not intend to publish the individual’s details in full or in part, the reasons for your decision.

Ensure that the details you include in your report are accurate and up to date, and that any representations you have received about publication are included with the papers.

Send the report, through your manager, to the nominated SCS.